Mauritius offers a low tax jurisdiction and an investor friendly environment to encourage local and foreign companies to set up a business. The Fiscal Regimes offered are as follows:

• Harmonised corporate and income tax of 15%

• Tax free dividend

• No capital gains tax

• 100% foreign ownership

• Exemption from customs duty on equipment

• Free repatriation of profits, dividends and capital

• 50% annual allowance on declining balance for the purchase of electronic and computer equipment